Customs Act - Law Dictionary Search Results
Cheque
the act affords the banker protection when 'in good faith and without negligence he receives payment for a customer of a cheque crossed generally or specially to himself and the customer has no title or a defective
Taxing statutes and statutory definitions
Taxing statutes and statutory definitions, when no statutory definition is provided in respect of an item in the Customs Act or the Central Excises Act, the trade understanding, meaning thereby the understanding in the opinion of those who
Free days
will be omitted in the case of all goods liable to duty under s. 20 of the Sea Customs Act, Board of Trustees of the Port of Bombay v. Indian Goods Supplying Co., AIR 1977 SC 1622 (1626).
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Secreted
this sense that the word 'secreted' must be understood as it is used in s. 105 of the Customs Act, Durga Prasad v. H.R. Gomes, AIR 1966 SC 1209 (1216): (1966) 2 SCR 991. [Customs Act, 1962, s. … of the Customs Act, Durga Prasad v. H.R. Gomes, AIR 1966 SC 1209 (1216): (1966) 2 SCR 991. [Customs Act, 1962, s. 105(1)]
Seized
Seized, the expression 'seized' in the context in which it is used in the Sea Customs Act, 1878 means take possession of contrary to the wishes of the owner of the property, Gian Chand v. … Gian Chand v. State of Punjab, AIR 1962 SC 496 (498): (1962) Supp 2 SCR 498 (499). (See Customs Act, 1878, s. 178A)
Commissioners of Customs and Excise
Matched in: Term Commissioners of Customs and Excise
Custom and usage
Custom and usage, signify any rule which, having been continuously and uniformly observed for a long time, has obtained … of a rule applicable only to a family it has not been discontinued by the family. [Hindu Marriage Act, 1955 (25 of 1955), s. 3 (a)] The expressions 'custom' and 'usage' signify any rule which, having been
Estate duty
duty,' leviable on such gifts within twelve months of death, by virtue of s. 38 of the (English) Customs and Inland Revenue Act, 1881, as amended by s. 11 of the (English) Customs and Inland Revenue Act,
Money of account, money of measurement money of payment
under the Parliament Act, 1911, see ACT OF PARLIAMENT. And as to the temporary collection of duties of customs and excise and income tax under the (English) Provisional Collection of Taxes Act, 1913, see CUSTOMS.
Accounts duties
Accounts duties. Duties first made payable by the (English) Customs & Inland Revenue Act, 1881 (44 & 45 Vict. C. 12), s. 38, at the same rates as
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